International Standard on Auditing (New Zealand) 520
Analytical Procedures
Deals with the auditor’s use of analytical procedures as substantive procedures (“substantive analytical procedures”). It also deals with the auditor’s responsibility to perform analytical procedures near the end of the audit that assist the auditor when forming an overall conclusion on the financial statements.
Applicable for audits of financial statements for periods as indicated. Versions prior to the previous version can be found on the archive page.
New version not yet mandatory
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